The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not more than ten months.

1. In light of the overall circumstances of this case, the sentence imposed by the court below (one year of imprisonment) is too unreasonable.

2. The sum of the amount of fraud in this case exceeds 152,720,00 won, and there are unfavorable circumstances such as the Defendant’s failure to obtain a letter from the victims of the fraudulent crime. However, it is recognized that the punishment imposed by the lower court is inappropriate by taking into account all the factors such as the Defendant’s violation of the Labor Standards Act and the victim of the crime violating the Guarantee of Workers’ Retirement Benefits Act by agreement with the victim of the crime violating the Workers’ Retirement Benefits Act, the Defendant’s partial repayment of damages to the victims of the fraudulent crime, the Defendant has no penal power over suspension of qualifications or more, and there is no penal power due to the same kind of crime, the Defendant reflects his mistake, and all other sentencing conditions such as the Defendant’s age, character and conduct, environment, and circumstances after the crime.

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act as the defendant's appeal is with merit, and the following judgment is rendered again after pleading.

Criminal facts

The summary of the facts and evidence recognized by the court is the same as the corresponding column of the judgment below, and thus, they are cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 347 (1) of the Criminal Act, Article 109 (1) and Article 36 of the Labor Standards Act, Article 44 subparagraph 1 and Article 9 of the Guarantee of Workers' Retirement Benefits Act concerning facts constituting an offense;

1. Articles 40 and 50 of the Criminal Act of the Commercial Concurrent Crimes (trades violating the Labor Standards Act and the Act on the Guarantee of Workers' Retirement Benefits);

1. Selection of each sentence of imprisonment;

1. Of concurrent crimes, the sentencing of Article 37 (former part), Article 38 (1) 2, and Article 50 (Concurrent Crimes as provided in Article 1 of the decision of the court below with the largest punishment and penality) of the Criminal Act shall be imposed.